Thompson v. Commissioner

Kate F. Thompson v. Commissioner.

Thompson v. Commissioner

Docket No. 21440.

United States Tax Court

1949 Tax Ct. Memo LEXIS 21; 8 T.C.M. (CCH) 1011; T.C.M. (RIA) 49271;

November 30, 1949

Leonard B. Levy, Esq., for the petitioner. John W. Alexander, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioner challenges respondent's determination of deficiencies in income tax for the years 1941 and 1943 of $1,393.68 and $3,689.05, respectively. The year 1942 is in question by reason of the Current Tax Payment Act. The only issue is whether amounts…